The choice for a good dining experience in Kudat town can be quite limited especially at night, since most of the shoplots would have closed for business by 6 pm and all the petrol stations in town will be closed by 8pm. Night life at Kudat is almost none existent. But if you do happen to end up at Kudat for an overnight trip do not be despaired, the Sungai Wang Seafood Restaurant at the New Tomborungus Township is a worth while restaurant to enjoy some really tasty seafood. The seafood in Kudat is of good quality as fishermen do bring in their daily catch. Sungai Wang Restaurant is also the main place for the Chinese Community to hold events like anniversary, baby shower, birthday and wedding.

The Sungai Wang Restaurant serves mostly Chinese cuisine with seafood as the main selection. Beef, chicken and pork are also available in the menu. Popular prawn dishes like steamed fresh prawn, dry and wet butter prawn, and spicy tiger prawn are favourites among the customers. Live ocean fishes are available too, normally these fishes are the most pricey items on the menu. The cost for seafood here is considered moderate if compared with those in Kota Kinabalu.

Once located at the popular dive heaven of Sipadan Island, through conservation and regulation, the Sipadan Dive Centre has now been relocated to the Mabul Island. Today Mabul Island is the main accommodation area for divers and snorkellers at the Semporna region and also for those who are keen to explore the great underwater adventure of the irresistible lure of the Sipadan. Located near the northern end of Mabul Island, and situated right in front of a patchy white sandy beach, this is where the chalets of the new Sipadan Dive Centre. The new beach front chalets of rainbow colours, seven in total, are divided into two rows and were built with wooden stilt structures.

The Mabul Island has two interesting sides, on one side it houses all the exclusive accommodations, and the other side is where all the budget homestay accommodations are located. Situated on the side of the budget stay, as well as nestle among the villager houses and just 500 metres out to the sea is the Billabong Scuba. Built on top of the sea bed with stilts and wooden structure, the Billabong Scuba building is shaped like a letter "U". The sleeping rooms are located on both of the parallel lengths, while the dinning hall, reception and the common area are placed in the middle. Guests will be able to enjoy free Wifi service at the dinning hall. Billabong Scuba has a total of just 16 rooms and these rooms are divided into three categories, namely Air-Conditioner Room, Fan Room, and Basic Room.

After about four years of closure for repair, the railway service from Kota Kinabalu to Beaufort is back in operation again since March 1st, 2011. Now the public can enjoy this historical route once more, which began service about a 100 years ago. These almost new trains are bought from southern China. These trains are very comfortable, with cushion seats, air-conditional and a small washroom for nature call. The journey from Kota Kinabalu to Beaufort takes about two hours and fifteen minutes.

The Kota Kinabalu to Beaufort route, is a wonderful train ride back to the British Colonial era in Sabah, then North Borneo. Passengers will get to experience the west coast country side, passing rivers, villages and padi fields and the beautiful sceneries at the Kimanis beach. At one point there is even a tunnel crossing, where everything goes dark for a couple of seconds. Get the camera ready for those station-stops which are right in the centre of the towns. Here one can see many two storey wooden old shops in small towns like Bongawan, Kimanis and Membakut. Some were built even before the Second World War.

Sushi Tei is an international Japanese restaurant chain, with about 37 outlets in the Asia Pacific region and it is still growing. With an origin from Singapore, many of Sushi Tei restaurants are found in South East Asia cities, like Kuala Lumpur, Jarkarta, Surabaya, Bali and of course Singapore. As an expanding international brand, it can be found as far south to the Australia continent with restaurants in Sydney, and branching out to the opposite direction, the northern hemisphere, it has also established outlets in China most cosmopolitan city, Shanghai.

To the delight of all KK Lites, in January 2011 Sushi Tei has decided to open an outlet at Kota Kinabalu most prestige address, the Suria Sabah which is located on the waterfront. The restaurant is situated on the ground floor towards the end of the Kinabalu Mall. Its interior is modern and unique, and the tables along the glass wall do have a view to die for.